What is three-way matching for a received e-invoice?
Short answer
Three-way matching is an internal control that compares the purchase order, the delivery note or receipt confirmation, and the received invoice before posting and payment. It is recommended operational practice for reducing overpayment and incorrect posting, not a statutory obligation under Slovak VAT or accounting law.
What was agreed
Reference through field BT-13 v e-invoice.
What Was Really Delivered
Delivery letter or receipt confirmation.
What is invoiced
The quantity, price and amount are compared.
Operating experience
It's not a legal obligation, just recommended control.
Conclusion
Matching the order, delivery evidence and e-invoice is recommended control practice that can use the structured order reference; it is not a statutory requirement.
Sources
- Law No. 431/2002 Z. z. accounting, § 6
- Law No. 222/2004 Z. z. o VAT
zákon č. 431/2002 Z. z. o účtovníctve, § 8 a § 32 · OpenPeppol BIS Billing 3.0 — BT-13 Purchase order reference
Not legal advice.